Upper Tribunal Tax and Chancery decision of Judges, Mr Justice Warren and Judge Sadler on 24 March 2014.
Read the full decision in Lifeline Europe Ltd v The Commissioners for HM Revenue and Customs.
VAT – MTIC fraud – whether contra-trading outside scope of decision in Kittel –
no – appeal dismissed – permission to appeal refused.
Release date: 24 March 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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